Judgment Search Results Home > Cases Phrase: competition amendment act 2007 section 24 amendment of section 31 Court: gujarat Page 84 of about 942 results (0.131 seconds)

Chhitabhai Ghelabhai Patel Vs. State of Gujarat and ors.

Court : Gujarat

Reported in : (1970)11GLR428

..... there is a guideline provided, all the provisions of the act have to be looked into and an amended section forms part of the whole act and has to be read in the context of the provisions of the act. the sections relating to irrigationcess introduced in the act by the amending act of 1950 should be read in the context of the preamble ..... goods specified in a schedule to it. item 33 of that schedule read, 'goods sold to or by the state government'. section 6(2) of the act authorised the state government to amend the schedule by a notification. in exercise of this power the government duly substituted by a notification for item 33 the following: 'goods sold by the ..... state government. 'the amendment of the schedule by the notification was challenged on the ground that section 6(2) was invalid as it was a delegation of the essential power of legislation to .....

Aop of Sanjaybhai R. Patel and 11 ors. Vs. Assessing Officer

Court : Gujarat

Reported in : (2004)187CTR(Guj)583

..... that though the order passed by the settlement commission under section 245d(4) is final and conclusive, it can be reopened or amended by resorting to the provisions contained in section 245f(1) of the act.42. considering the over all view of the matter and taking into consideration the binding decisions of the honble supreme court and ..... income tax authorities referred to in section 131. despite this provision, under section 254(2) of the act, a specific power is conferred on the tribunal to amend any order passed by it under sub-section (1) and to make amendment if the mistake is brought to its notice by the assessee or the assessing officer, at any time ..... from the record an income tax authority referred to in section 116 may,(a) amend any order passed by it under the provisions of this act(b) amend any intimation or deemed intimation under sub-section (1) of section 141'37. section 116 of the act does not include settlement commission and section 154 empowers only the income tax authority .....

Additional Commissioner of Income-tax, Gujarat Vs. Mohanlal P. JaIn an ...

Court : Gujarat

Reported in : [1976]102ITR584(Guj)

..... to reduce or waive the interest payable by the assessee in such circumstances as may be prescribed. the amending act was given retrospective operation from april 1, 1952, and, therefore, the discretion conferred upon the income-tax officer became, by fiction of law, exercisable as from april ..... earlier judgment in shantilal rawji v. m. c. nair. the revenue carried the matter an appeal before the supreme court. the supreme court noted that by the amending act 25 of 1953 which was enacted with retrospective operation from april 1, 1952, the 5th proviso was added to section 18a(6) which authorised the income-tax officer ..... was brought before the commissioner of income-tax and it is unfortunate that the commissioner in considering the matter under section 33a assumed that the amending act 25 of 1953 had no retrospective operation and rejected the claim of the assessee on the ground that at the date when the order of assessment was .....

Manubhai @ Manibhai Parshottamdas Patel and anr. Vs. Ramchandra Bhogil ...

Court : Gujarat

Reported in : (1989)1GLR146

..... purchaser of the land leased to him, on account of the combined operation of section 32f(1)(1a) and section 31(4) as amended by the amending act. in that case also the tenant had not given application to the mamlatdar to surrender his tenancy rights in favour of the landlord within the two terminal dates as ..... appear before him in the said proceedings to show cause why the tenant should not be held to be deemed purchaser to the land under the provisions of the aforesaid amending act 5 of 1973. the proceedings were initiated by the a.l.t. on december 10, 1974. it may be mentioned that there were no independent or separate proceedings under ..... (1) glr 333. that was a case in which the landlady did not apply for actual possession of the land under section 31(4) of the act within six months after coming into force of the amending act no. 5 of 1973, which came into force on march 3, 1973. therefore, on september 3, 1973 the petitioner, who was tenant, became deemed .....

Synbiotics Ltd. Vs. Assistant Commissioner of Income-tax, Circle- 4

Court : Gujarat

..... and gains of business or profession for any previous year, deduction of depreciation under section 32 shall be mandatory. therefore, the provisions of section 32(2) as amended by finance act, 2001 would allow the unabsorbed depreciation allowance available in the a.y. 1997-98, 1999-2000, 2000-01 and 2001-02 to be carried forward to the ..... 2001-02 got carried forward to the assessment year 2002-03 and became part thereof, it came to be governed by the provisions of section 32(2) as amended by finance act, 2001 and were available for carry forward and set off against the profits and gains of subsequent years, without any limit whatsoever." 13. on such basis, ..... claimed set-off of brought forward unabsorbed depreciation allowance of rs. 4.26 crores [rounded off] pertaining to the period between a.y 1984-85 to a.y 2007-08 against the petitioner's income from long term capital gains arising during the year under consideration. such return was taken in scrutiny by the assessing officer. he framed .....

Raymon Glues and Chemicals Vs. Deputy Commissioner of Income-tax (Asst ...

Court : Gujarat

..... been a complete disclosure of all relevant facts upon which a correct assessment might have been based in the first instance. explanation 2 substituted by the direct tax laws (amendment) act, 1987 w.e.f. 01.04.1989, section 147 clarified that for the purpose of this section, there can be deemed escapement of income and a.o can ..... counsel of the assessee are not relevant for deciding this appeal which has to be decided. keeping in view the provisions of section 147 to 151 as substituted / amended with effect from 01.04.1989." 10. the main argument of the assessee before the tribunal was that the income sought to be brought to tax by invoking the ..... filed by the revenue was allowed for statistical purpose only. 2. briefly stated, the facts are that the original assessment was completed u/s.143(3) of the act on 26.03.1992 determining total income at rs.24,18,150/-. thereafter, it was noticed that certain income chargeable to tax has escaped assessment. consequently, the assessment completed .....

Manilal Chhaganlal Desai Vs. the Union of India (Uoi) Owning Western R ...

Court : Gujarat

Reported in : (1967)8GLR436

..... for want of notice under section 80. that is why i do not think mr. walavalkar is entitled to contend that the learned district judge acted irregularly in refusing to allow the plaintiff to amend their plaint.7. this decision is on its special facts and it can have no application to the facts of the present case. the claim ..... and so the revision application had been filed in the matter. while rejecting this revision application the learned judge observed as under:while dealing with the question as to whether amendment should have been allowed or not, it is necessary to consider whether the notice given under section 80 was a valid notice or not. if the notice under section ..... in that case was made against the general manager, m. & s.m. railway. both the notices under section 77 of the railways act and section 80 of the code .....

Ajitsing Hakamsing Vs. Labhkaur Wife of Ajitsing Hakamsing and anr.

Court : Gujarat

Reported in : 1971CriLJ888; (1971)GLR509

..... is significant to note that some words that find place in sub-section (3) of section 438 of the code in the proviso were added by act no. 9 of 1949 by section 2 of that amending act. those words are :if a husband has contracted marriage with another wife or keeps a mistress it shall be considered to be just ground for ..... a criminal court.with respect, i follow the view of randhir singh, j., in its entirety. whatever doubts may have existed prior to the amendment of section 488 by section 2 of the code of criminal procedure (amendment) act, 1949, it seems to me, that all the previous decisions which were largely based on the effect of refusal of the wife to live ..... with the husband would no longer be good law, in view of the amended provision which is to the effect that if a husband has contracted .....

Joint Commissioner of Income-Tax Vs. Sumit Industries Ltd.

Court : Gujarat

..... due on the returned income where such shortfall is on account of increase in the rate of surcharge under section 2 of the finance act, 2000 (10 of 2000), as amended by the taxation laws (amendment) act, 2000 (1 of 2000), and the assessee has paid the amount of shortfall, on or before the 15th day of june, 2000 ..... importance because specific provision(s) is made in the section saying that all other provisions of the act shall apply to the mat company (section 115ja (4) and section 115jb(5)). similarly, amendments have been made in the relevant finance acts providing for payment of advance tax under sections 115ja and 115jb. so far as interest leviable ..... importance because specific provision(s) is made in the section saying that all other provisions of the act shall apply to the mat company (section 115ja(4) and section 115jb(5)). similarly, amendments have been made in the relevant finance acts providing for payment of advance tax under sections 115ja and 115jb. so far as interest leviable .....

Bharat Dyestuff Corporation and ors. Vs. Chandrakant Jaykishandas Khar ...

Court : Gujarat

Reported in : (2009)3GLR2311

..... any ground which the applicant could have taken on or before the date on which proclamation of the suit was drawn up. it is further submitted that there is an amendment to the said rule so far as state of gujarat is concerned, which provides additional proviso to sub-rule (1) of rule 90 which provides that:provided also that no ..... that the consent, which was given by the partners of the firm without he being joined as one of the partners, was violative of section 19(2) of the partnership act. therefore, as such, it was his contention that the decrees are nullity and a fraud has been played upon by the other partners of the firm as well as by .....